In previous years the budget did not match what was actually spent, which caused structural overruns. The line is raised substantially to match actual spending. The ministry also foresees a further rise in energy costs because growing geopolitical tensions may affect energy prices.

Not explained in the memorandum; its differences table does not list this cut (printed -71%). The numbers book shows that a Cg 2,000,000 projects-and-activities line (3340-435) budgeted for 2026 has no money for 2027 (NL 17).

SPEAR, financed by the Trust Fund, will mostly spend in 2027 because it only started in 2026 and most terms of reference were still being prepared (SPEAR: Cg 13,466 thousand, up from Cg 10,920 thousand). The line also includes the new Ennia contribution of Cg 3 million, which did not apply in 2026.

Partly because a Cg 73.5 million loan that was due for repayment in 2025 was refinanced at 3.62%, adding about Cg 3 million in interest. Amounts are from the numbers book; the memorandum's loan overview shows the same totals (Cg 26,201 and 29,873 thousand, EN 21), while its cost table shows Cg 30,116 thousand for 2027 (EN 50).

Up 51%, which the ministry says is "mainly caused by reform projects financed by TWO" (the Temporary Work Organisation, which falls under the Dutch Ministry of the Interior and Kingdom Relations, under Country Package measure G.1). The TWO table lists Cg 4,834 thousand of TWO money for ECYS in 2027. Separately, the ministry says budget constraints leave "fewer resources available for various projects and activities" in 2027. The numbers book gives Cg 7,788,277 → Cg 11,753,763 (+50.92%).

Rising national and international examination costs and implementation expenses; the extra money is so that examinations "can continue without interruption". The printed change is +44.4%. The numbers book (ledger 439, other goods and services) and the programme table give Cg 455,000 → Cg 655,000 for the same line; the increase is Cg 200,000 either way. The Examinations Service total rises from 1,714 to 1,940 thousand (+13%).

Decrease due to the termination of the TWO-related projects in 2027. Source note: elsewhere the memorandum says the arrangement for carrying out the TWO projects is expected to expire at the end of the first quarter of 2027, and Cg 5.395 million of TWO programmes are still budgeted for 2027.

Increase because TWO-related projects continue but are no longer financed by TWO. The same Cg 900,000 appears in the programme table as legal and expert advice for the mental health care transformation. Source note: the numbers book shows this account at Cg 29,000 in 2026, not 275.

New relocation fund linked to the EDMP project (the acronym is not spelled out in the budget). The environment section describes an amount of the same size, USD 1.5 million (≈ Cg 2.7 million), reserved to move those operating at the landfill elsewhere so the landfill can be reshaped and closed in phases.

The ministry says no TWO-related projects or Country Package will be carried out in 2027 (TWO = Temporary Work Organisation). Elsewhere the budget says the arrangement for carrying out TWO projects is expected to end at the end of the first quarter of 2027. Note that the Country Package cost table still lists Cg 1.4 million for VROMI in 2027.

Carnival funds are moved to subsidies, and parties that fall below performance standards are removed. The subsidy statement in the Dutch numbers book shows the Carnival subsidy at Cg 600,000 in both 2026 and 2027.

Start-up money to set up infrastructure and expand support and services for farming, livestock and fisheries through the new ALF agency. The ministry says the amount will be reduced once the facilities are in place.

No reason is given for the decrease. The 2027 amount is the budget for recruiting staff into critical positions; Staat B shows it pays for 46 funded vacancies (Cg 2,590,423.74). The table prints the change as -45%, but the figures give about -35%.

The only department with a printed change (-1.5%). The memorandum gives no reason; the numbers book shows the whole decrease (Cg 55,757) is in Customs personnel costs.